PIKÈBELLO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PIKÈBELLO
Largest movements
- Deferred charges and accrued income -€24,455
down €24,455 (-67.6%), from €36,177 to €11,722
- Cash -€6,487
down €6,487 (-95.3%), from €6,808 to €321
mainly Net result for the year (-€44,860) and Trade debts (-€29,898)
- Tangible fixed assets +€2,403
up €2,403 (+5.1%), from €47,185 to €49,588
of which Other tangible fixed assets: +€2,499
- Profit (loss) carried forward -€44,860
down €44,860 (-19.8%), from -€226,918 to -€271,778
- Other debts +€36,012
up €36,012 (+14.7%), from €245,797 to €281,809
- Trade debts -€29,898
down €29,898 (-56.2%), from €53,232 to €23,334
- Tax, wage and social debts +€9,998
up €9,998 (+158%), from €6,337 to €16,335
- Gross operating margin -€59,938
down €59,938, from €28,995 to -€30,943
- Taxes -€14,114
down €14,114 (-77.4%), from €18,242 to €4,128
- Depreciation +€1,305
up €1,305 (+19.9%), from €6,571 to €7,876
- Staff costs +€634
new in 2024: €634
- Financial charges -€612
down €612 (-81.1%), from €755 to €143
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,303 | €69,555 | -€28,748 | -29.2% |
| Fixed assets | 21/28 | €49,455 | €51,858 | +€2,403 | +4.9% |
| Tangible fixed assets | 22/27 | €47,185 | €49,588 | +€2,403 | +5.1% |
| Furniture and vehicles | 24 | €1,079 | €983 | -€96 | -8.9% |
| Other tangible fixed assets | 26 | €46,106 | €48,605 | +€2,499 | +5.4% |
| Financial fixed assets | 28 | €2,270 | €2,270 | = | 0.0% |
| Current assets | 29/58 | €48,848 | €17,697 | -€31,151 | -63.8% |
| Amounts receivable within one year | 40/41 | €5,863 | €5,654 | -€209 | -3.6% |
| Other amounts receivable | 41 | €5,863 | €5,654 | -€209 | -3.6% |
| Cash at bank and in hand | 54/58 | €6,808 | €321 | -€6,487 | -95.3% |
| Deferred charges and accrued income | 490/1 | €36,177 | €11,722 | -€24,455 | -67.6% |
| Total equity and liabilities | 10/49 | €98,303 | €69,555 | -€28,748 | -29.2% |
| Equity | 10/15 | -€207,063 | -€251,923 | -€44,860 | -21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,255 | €1,255 | = | 0.0% |
| Distributable reserves | 133 | €1,255 | €1,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€226,918 | -€271,778 | -€44,860 | -19.8% |
| Amounts payable | 17/49 | €305,366 | €321,478 | +€16,112 | +5.3% |
| Amounts payable within one year | 42/48 | €305,366 | €321,478 | +€16,112 | +5.3% |
| Trade debts | 44 | €53,232 | €23,334 | -€29,898 | -56.2% |
| Suppliers | 440/4 | €53,232 | €23,334 | -€29,898 | -56.2% |
| Taxes, remuneration and social security | 45 | €6,337 | €16,335 | +€9,998 | +158% |
| Taxes | 450/3 | €6,337 | €16,335 | +€9,998 | +158% |
| Other amounts payable | 47/48 | €245,797 | €281,809 | +€36,012 | +14.7% |
| Remuneration, social security and pensions | 62 | - | €634 | +€634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,571 | €7,876 | +€1,305 | +19.9% |
| Other operating charges | 640/8 | €1,381 | €1,136 | -€245 | -17.7% |
| Gross operating margin | 9900 | €28,995 | -€30,943 | -€59,938 | |
| Operating profit (loss) | 9901 | €21,043 | -€40,589 | -€61,632 | |
| Financial charges | 65/66B | €755 | €143 | -€612 | -81.1% |
| Recurring financial charges | 65 | €755 | €143 | -€612 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €20,288 | -€40,732 | -€61,020 | |
| Income taxes | 67/77 | €18,242 | €4,128 | -€14,114 | -77.4% |
| Profit (loss) for the period | 9904 | €2,046 | -€44,860 | -€46,906 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,046 | -€44,860 | -€46,906 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.